This research analyzes strategic decisions in social auditing among private enterprises and regulators, suggesting blockchain technology enhances regulatory frameworks.
Private economy is an intrinsic element of China's economic system, and promoting the development of private economy is an important support for the high-quality development of China's economy. Private enterprises are the key subjects of the private economy, and in recent years, the innovation vitality of China's private enterprises has continued to improve, and innovation achievements have emerged one after another, which is an important driving force for cultivating new quality productivity. However, there are still a series of problems such as insufficient domestic demand, intensified involution, and lack of enhancement, which hinder the sustainable development of private enterprises. Based on the perspective of blockchain technology empowerment, this study focuses on the strategic choice of private enterprises, government regulators and accounting firms in social audit regulation, and applies the evolutionary game theory for model construction to analyze the stability conditions for the game system to evolve to a stable state. In deeply grasping the evolutionary trend of all parties' subjects under different strategy choices, this study aims to provide theoretical support for the optimization of China's social audit regulatory system.
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Jiale Li (2025) studied this question.
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